Real-world wealth taxes are usually limited to a fraction of taxable income, known as tax ceilings or caps.
Cap on wealth tax
Project Status
Completed
Context
Presentation
This project provides an in-depth analysis of which households were subject to the cap and examines their responses to the following two reforms: the one-off suspension of the cap in 2012 and the significant change in its application following the conversion of the ISF into the IFI in 2018.
Partners
